Reassessment u/s 147 Upheld: Investigation Wing's Input Valid Despite Same Rank Authority's Involvement.

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....Reassessment u/s 147 - reopening based on dictation/instance of the investigation wing - the authority, indicating the information was of the equal rank and not a higher authority - the AO is merely advised to take any remedial actions in accordance with the law - no instance of or at the dictate of higher authorities - reopening upheld....